20.04.2023

Compulsory social insurance in Russia. Social insurance Compulsory social insurance system of the Russian Federation

Social insurance

SYSTEM OF MANDATORY SOCIAL INSURANCE IN Russia: Formation Processes

and development issues

e.s. alekhine,

Candidate of Economic Sciences, Associate Professor, Department of Finance and Credit, Belgorod University of Consumer Cooperatives

In the context of the global financial crisis, which gives rise to an increase in the scale and varieties of social risks, the importance of social protection of the population is growing. The basic institution of social protection is the system of compulsory social insurance, which allows not only to significantly mitigate the most important types of social risks leading to loss of life, health, disability, income, but also to take measures to prevent and reduce them.

By compulsory social insurance, we mean a system of economic relations aimed at ensuring the management of social risks of society by redistributing funds collected for these purposes on a mandatory or voluntary basis and accumulated in specialized autonomous insurance funds.

the system of compulsory social insurance is an important element of a socially oriented market economy that ensures the continuity of the process of social reproduction, contributes to the solution of state social problems, and participates in the formation of domestic investment resources. The social stability of society and the rate of economic growth largely depend on the state and efficiency of the functioning of the national system of compulsory social insurance.

In order to assess the current state of the system of compulsory social insurance in Russia, we will analyze the process of its formation,

identify development problems and their causes.

In Russia, the system of compulsory social insurance in its modern form has been formed over the past 18 years. The mechanisms and institutions that it inherited from the Soviet system (the main form of social protection in the USSR was state social security), in a market economy, required serious modernization.

The formation of the Russian system of compulsory social insurance began at the end of 1990 with the creation of two state off-budget funds: the Pension Fund of the Russian Federation (as part of the implementation of the new Law "On State Pensions in the RSFSR") and the Social Insurance Fund (as a result of the reorganization of Soviet social insurance in the conditions of the collapse All-Union Organization of Trade Unions).

The financial crisis of public health and the legalization of unemployment required the adoption in 1991 of the laws "On the health insurance of citizens in the RSFSR" and "On employment in the Russian Federation." Therefore, in 1992, unemployment insurance and compulsory medical insurance were introduced, which were carried out by the State Employment Fund of the Russian Federation and the Federal and Territorial Funds of Compulsory Medical Insurance, respectively.

Thus, in the early 90s of the XX century in the Russian Federation, the legislative

finance and credit

In this way, a new system of compulsory social insurance was created, covering the main social risks known in the world. The transformations carried out in the system of compulsory social insurance corresponded to the principles of social justice and equality laid down in the constitution of the Russian Federation.

The modern system of compulsory social insurance in Russia includes four branches: compulsory pension insurance, compulsory medical insurance, compulsory social insurance, compulsory social insurance against accidents at work and occupational diseases (introduced since 2000 and managed by the Social Insurance Fund) (Table 1). 1). Unemployment insurance has been abolished since 2001, and the State Employment Fund of the Russian Federation has been abolished. social guarantees for unemployment were transferred to funding from the federal budget, becoming one of the types of social assistance. In our opinion, unemployment insurance should function as a separate branch of the compulsory social insurance system, since unemployment is a typical social risk provided for by Russian legislation and recognized as such in world practice.

The organization of compulsory social insurance in Russia is based on the following principles:

1) the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of the insurance

functional structure of the system of compulsory social insurance in Russia

sector of compulsory social insurance type of insured social risks

Compulsory pension insurance 1. old age 2. disability 3. loss of a breadwinner 4. death of the insured person (a pensioner who was not working on the day of death)

Compulsory health insurance 1. the need to receive medical care

Compulsory social insurance 1. Temporary disability 2. Maternity 3. death of the insured person or dependent family members

Compulsory social insurance against accidents at work and occupational diseases 1. work injury 2. death of the insured person (from work injury)

providing the means of compulsory social insurance;

2) the universal mandatory nature of social insurance, the availability for insured persons to implement their social guarantees;

3) state guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;

4) state regulation of the system of compulsory social insurance;

5) participation of representatives of subjects of compulsory social insurance in the management bodies of the system of compulsory social insurance;

6) obligatory payment by insurers of insurance premiums and (or) taxes;

7) responsibility for the targeted use of compulsory social insurance funds;

8) ensuring supervision and public control;

9) autonomy of the financial system of compulsory social insurance.

The material basis of compulsory social insurance are extra-budgetary funds: the Social Insurance Fund of the Russian Federation (FSS), the Federal and Territorial Funds of Compulsory Medical Insurance (FFOMs and TFOMs) and the Pension Fund of the Russian Federation (PF), which are non-profit organizations owned by the state.

Currently, compulsory social insurance funds in Russia are formed from three main sources: taxes (single social tax; single tax levied in connection with the application of the simplified taxation system; single tax on imputed income for certain types of activities; single agricultural tax), insurance employer contributions and government subsidies. During the period from 1994 to 2000, there was also a fourth source - employee insurance premiums, which represented a one percent contribution to

Table 1

finance and credit

table 2

Tariffs of insurance premiums for compulsory social insurance in 1992-2000 and maximum UST rate, broken down by social insurance funds

in 2001-2008, %

Indicator Years

1992 1993 1996 2000 2001 2005 2006-2008

insurance rate - total, including: 38.0 39.0 38.5 38.5 35.6 26.0 26.0

Federal budget - - - - 14.0 6.0 6.0

Russian Pension Fund 31.6 28.0 28.0 28.0 14.0 14.0 14.0

Social Insurance Fund of the Russian Federation 5.4 5.4 5.4 5.4 4.0 3.2 2.9

State Employment Fund of the Russian Federation 1.0 2.0 1.5 1.5 - - -

MHI funds - total, including: - 3.6 3.6 3.6 3.6 2.8 3.1

to the Federal CHI Fund - 0.2 0.2 0.2 0.2 0.8 1.1

to territorial CMI funds - 3.4 3.4 3.4 3.4 2.0 2.0

PFR deducted from their income. It should be noted that in most foreign countries, workers are involved in the process of forming the resources of the social insurance system by direct deduction from their earnings. we consider it expedient to resume in Russia the material participation of working citizens in the formation of the means of the system of compulsory social insurance, since this, firstly, will have a positive effect on the volume of financial resources of social insurance funds, and secondly, it will increase the personal responsibility and interest of citizens in maintaining their health and working capacity.

Mandatory social insurance funds have specific features that reflect their functional purpose.

1. Through the formation and use of compulsory social insurance funds, a certain part of the national income is converted into the personal income of citizens and the services provided to them.

2. Compulsory social insurance clearly shows the boundary between primary and secondary distribution. Primary distribution is typical for the phase of fund formation at the expense of compulsory contributions from employers. The attraction of state budget funds and the subsequent spending of compulsory social insurance funds belongs to the area of income redistribution.

3. The functioning of the system of compulsory social insurance is regulated by the state. The list of insurance funds, their purpose, scope, sources of formation and directions for the use of funds are determined by state regulations.

4. The financial mechanism for the formation of compulsory social insurance funds is insurance.

5. Mandatory social insurance funds provide partial investment of accumulated funds in the economy.

The increase in the number of employees as a result of the development of a market economy, the lack of state guarantees, and the general aging of the population require an increase in the role of compulsory social insurance funds. During the period from 1992 to 2006, the volume of off-budget funds increased (adjusted for inflation) by 2.3 times. For comparison: in developed countries, over the past two decades, the financial resources of compulsory social insurance funds have increased by 5-8 times, which, accordingly, has led to a significant increase in the size of social payments.

In the 1990s in the presence of rather high rates of insurance premiums for compulsory social insurance (Table 2), off-budget funds experienced financial difficulties. Thus, during the period from 1992 to 1999, the expenditures of the mandatory social insurance funds significantly exceeded the amount of insurance premiums received (Fig. 1). There are several reasons for this: firstly, employers actively used "salary schemes" that minimized the amount of social insurance contributions. Secondly, the financial crisis of 1998 had a negative impact on the system of compulsory social insurance, which reduced its financial resources by 48%, as a result of the ruin of many enterprises and an increase in the number of unemployed only during the year by 900 thousand people. the reduction in the average annual number of the employed population by the end of 1999 compared with 1992 was 11.3%. In addition, during the period under review there was a steady decline in the real money incomes of Russians. Only during 1998

120 100 80 60 40 20

1992 1993 1995 1996 1997 1998 1999 2000

Rice. 1. Ratio of expenses of off-budget funds of obligatory social insurance of the Russian Federation to received insurance premiums in 1992-2000, %*

* Calculated according to: Russian Statistical Yearbook. 2000: Stat. Sat. / Goskomstat of Russia. - M., 2000. - P. 508. Russian Statistical Yearbook. 2007: Stat. Sat. / Rosstat. - M., 2007. - S. 645, 646.

real money incomes decreased by 16% compared with 1997, and the number of people with money incomes below the subsistence level increased by 4 million people. All this has led to an increase in the number of socially vulnerable citizens.

The current situation testified to the need to change the system of financing compulsory social insurance. Since January 1, 2001 Ch. 24 Part II of the Tax Code of the Russian Federation introduced a single social tax (UST), consolidating insurance premiums for the working population in the Pension Fund, the Social Insurance Fund and the mandatory medical insurance funds. The UST rate was set at 2.9 points below the general insurance rate for off-budget funds applied during 1996-2000, and differentiated depending on the category of the taxpayer, as well as on the size of the taxable base on a regressive scale (Article 241 of the Tax Code of the Russian Federation) .

The replacement of insurance premiums with a single social tax violated one of the most important principles of the organization of compulsory social insurance - the principle of equivalence of insurance coverage to the means of compulsory social insurance, since payments of both insurance and non-insurance nature are financed by imposing a wage fund with a single social tax. The former include: the insurance and funded parts of the labor pension; benefits for temporary disability, pregnancy and childbirth; allowances and payments in connection with accidents at work and occupational diseases; provision of services under the basic program of compulsory medical insurance for the working and non-working population;

expenses for sanatorium-and-spa treatment and health improvement of employees and members of their families. To the second - the basic part of the labor pension and the cost of maintaining sports schools. Thus, there is a non-insurance redistribution of insurance premiums for the vast majority of insured persons, whose insurance resources the state uses to solve the problem of poverty instead of pursuing an appropriate wage policy.

The introduction of the UST did not have a significant impact on the size of the financial resources of the compulsory social insurance system. Thus, in 2006, compared with 2001, the increase in receipts from the UST in actual current prices amounted to 118.3%, and taking into account inflation - 25.4% (Table 3). One of the reasons is that the rate of wage growth lags behind the rate of inflation in the country. The second reason is the desire of employers to avoid paying the UST due to the lack of a relationship in the tax system according to the "contribution - payment" scheme. According to the Federal State Statistics Service of the Russian Federation, during 2002-2005 there was an increase in arrears in the payment of the UST. In 2006, the UST arrears began to decline, reaching 201.4 billion rubles by the beginning of 2007, which is almost 15% lower than at the beginning of 2006, and only 1.1% higher than in 2002 (Table 1). 4).

Since January 1, 2005, the unified social tax rate has been reduced by almost one third on the volume of financial resources of the system of compulsory social insurance in Russia. In this connection, off-budget social insurance funds lost a significant part of their financial resources. For example, in 2005, for the Pension Fund of Russia, the amount of shortfall in income was 210 billion rubles, for compulsory medical insurance funds - 16 billion rubles, for the Social Insurance Fund - 14 billion rubles. Part of the shortfall in income (mainly from the Pension Fund of the Russian Federation) was compensated by the Russian government at the expense of the federal budget, and the shortfall in income from other funds was partially compensated.

The purpose of reducing the UST rate was to reduce the tax burden on employers in order to stimulate an increase in wages for their employees at the expense of saved funds and to remove their income from the “shadow”. However, this did not happen, which means that deductions for compulsory social insurance did not increase either. Lack of funds in extrabudgetary funds is inevitable

Table 3

receipt of the unified social tax and funds on account of repayment of debts to state non-budgetary funds for 2001-2006. (in prices actually valid and comparable with 2001) *

indicator year Base growth rate, %

2001 2002 2003 2004 2005 2006

Receipt of UST in actual prices, billion rubles 603.2 819.5 961.0 1167.1 1063.9 1316.8 218.3

Consumer price index (December to December of the previous year), % - 115.1 112.0 111.7 110.9 109.0 -

Receipt of UST in prices comparable to 2001, billion rubles - 712.0 745.5 810.5 666.2 756.5 125.4

* Calculated and compiled according to: Russian Statistical Yearbook. 2007: Stat. Sat. / Rosstat. - M., 2007. - S. 34, 644, 645.

Table 4

dynamics of unified social tax debt (at the beginning of the year)

indicator year

2002 2003 2004 2005 2006 2007

Unified Social Tax debt, billion rubles 199.2 216.6 241.7 264.7 236.2 201.4

Chain growth rates (losses), % - 108.7 111.6 109.5 89.2 85.3

Base growth rates, % - 108.7 121.3 132.9 118.6 101.1

leads to a decrease in the level of material compensation for social risks due to the lack of the possibility of increasing the size of social payments in accordance with the actual level of inflation. Thus, by the beginning of 2000, the amounts of social benefits, which had not changed since 1997, were depreciated by almost 70% due to inflation (Table 5). In 2001

all social benefits were increased. Some of them also increased in 2002, 2005-2007. and were indexed in 2008 but, despite the efforts made, the size of all fixed benefits (with the exception of the monthly allowance for the period of parental leave until he reaches the age of one and a half

Table 5

Dynamics of fixed benefits paid by the Social Insurance Fund for 1997-2008 in actual and comparable to 1997 prices (as of January 1; RUB)*

benefit years

1997 2000 2001 2002 2003 2004 2005 2006 2007 2008

Lump-sum allowance for women registered at the antenatal clinic (up to 12 weeks): in actual prices in prices comparable to 1997 83.5 83.5 27.6 100 27.9 300 72.7 300 64.8 300 58.1 300 52 .3 300 48.0 300 43.0 325.5 40.8

Lump-sum allowance for the birth of a child: in actual prices, in prices comparable to 1997 8000 1144.7 8680 1087.5

Monthly allowance for the period of parental leave until the child reaches the age of one and a half years: in actual prices in prices comparable to 1997 167.0 167.0 55.2 200 55.7 500 121.0 500 108.1 500 96 .8 500 87.3 700 112.1 1500 214.6 1627.5 203.9

Social allowance for burial: in actual current prices in prices comparable to 1997 834.9 834.9 276.0 1000 278.7 1000 242.1 1000 216.2 1000 193.5 1000 174.5 1000 160.1 1000 143.1 1000 125.3

* Compiled according to: Russian Statistical Yearbook. 2005: Stat. Sat. / Rosstat. - M., 2005. - S. 34, 201. Russian Statistical Yearbook. 2007: Stat. Sat. / Rosstat. - M., 2007. - S. 34, 194. Socio-economic situation in Russia - 2007 // www. gks. go. Socio-economic situation in Russia - 2008 // www. gks. ru. On state benefits to citizens with children: Federal Law of the Russian Federation of May 19, 1995 No. 81-FZ (as amended by the Federal Law of March 1, 2008 No. 18-FZ).

12000 10000 8000 6000 4000 2000 0

y Average monthly wage Subsistence minimum Minimum wage

1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006

Rice. 2. Dynamics of the average monthly nominal accrued wages of those working in the economy, the subsistence level of the able-bodied population and the minimum wage for the period 1992-2006, rub.

(before 1998 - thousand rubles) *

* Compiled from: Russia in Figures. 2004: Stat. Sat. / Goskomstat of Russia. - M., 2004. - P. 98. Russian Statistical Yearbook. 2007: Stat. Sat. / Rosstat. - M., 2007. - S. 179, 196.197.

years) in prices comparable to 1997, significantly lower than in 1997. Therefore, we believe that it was impossible to reduce the UST rate without a corresponding increase in the tax base, since the dynamics of wages determines the dynamics of insurance contributions to the compulsory social insurance system.

The effectiveness of the functioning of the system of compulsory social insurance depends on the state of the national economy, the level and differentiation of incomes of the population. According to the Federal State Statistics Service of the Russian Federation, in 2006, 15.3% of the population were citizens with incomes below the subsistence level, the income differentiation coefficient (the ratio between the average incomes of 10% of the poorest and 10% of the richest parts of the population) is 15, 3. The minimum wage is 1.6 times less than the subsistence minimum for the able-bodied population and is about 22% of the average wage in the country (Fig. 2). For comparison: according to the International Labor Organization, the minimum wage in most countries of the world is 40-60% of the average wage and is several times higher than

physiological living wage.

This situation destabilizes the system of compulsory social insurance, the financial possibilities of which directly depend on the wages of insured citizens. Thus, the share of insurance social payments in the volume of cash income of the population of Russia in 2006 amounted to only 12%, which is 0.7% less than in 2005, and 3.2% below the level of 2001.

The study showed that the Russian system of compulsory social insurance is not without a number of significant shortcomings and unresolved problems, the main of which are the following (Table 6).

1. Failure to comply with insurance principles in the system of compulsory social insurance.

the presence of this problem is associated with the incomplete coverage of social risks by compulsory social insurance (exclusion from the scope of compulsory social insurance of the risk of unemployment), the presence of a number of non-insurance payments (the basic part of the labor pension; the cost of maintaining sports schools), the replacement of insurance premiums with a single social tax, the absence of joint and several liability in health insurance (a low level of collection of insurance premiums for the non-working population, since local executive authorities simultaneously create TFOMS, control its work and are payers of insurance premiums for the non-working population of the territory), the abolition of the material participation of workers

Modern problems of the Russian system of compulsory social insurance and their causes

Table 6

Problem Cause

1. Non-observance of insurance principles 1. Replacement of UST insurance premiums 2. Availability of non-insurance payments 3. Insufficient coverage of social risks by insurance

2. Lack of financial resources 1. Deterioration of the demographic situation 2. Replacement of UST insurance premiums 3. Reduction of the UST rate

3. Low level of social guarantees 1. Imperfect legal framework 2. Low wages

citizens in the formation of the means of the system of compulsory social insurance.

2. Lack of financial resources in the system of compulsory social insurance.

The second problem is a consequence of the worsening demographic situation in Russia, the replacement of compulsory insurance contributions by a single social tax and a reduction in its rate without a corresponding increase in the tax base.

3. Low level of social guarantees.

The reasons for the third problem are

in the fact that the Russian system of compulsory social insurance was formed and operates in the conditions of imperfection of the legislative base and extremely low wages.

Thus, at the present stage of its development, the system of compulsory social insurance in Russia operates inefficiently, not allowing: to comply with insurance principles, attract sufficient financial resources, provide a decent level of social guarantees and prevent significant stratification of the population. In order to improve the quality of life of our citizens and ensure sustainable and high rates of economic growth, which are the most important priorities of the Government of the Russian Federation, it is necessary to further reform the system of compulsory social insurance, aimed at improving its organizational structure and financial mechanism, as well as

increasing the level of protection of the population from social risks.

Literature

1. Berezin S. M. Social insurance in Russia: problems and ways of formation // Insurance business. - 2003. - No. 5. - S. 8-13.

2. Tax Code of the Russian Federation. Part 2. Ch. 24. // base. consultant. ru.

3. On the basics of compulsory social insurance: Federal Law of the Russian Federation of July 16, 1999 No. 165-FZ (as amended and supplemented).

4. Roik VD Social policy: what model of income distribution is needed in Russia // State Social Insurance Bulletin.

2002. - No. 8. - S. 38-44.

5. Roik VD Approval of the insurance bases of social protection of the population: necessity and problems // Russian Economic Journal.

2004. - No. 1. - S. 31-35.

6. Russian statistical yearbook. 2000: Stat. Sat. / Goskomstat of Russia. - M., 2000.

7. Russian statistical yearbook. 2007: Stat. Sat. / Rosstat. - M., 2007. - 826 p.

8. Social insurance and social protection. Report of the Director-General of the International Labor Office. Geneva: ILO, 1993.

9. Insurance: Textbook / Ed. T. A. Fedorova. - 2nd ed., revised. and additional - M.: Economist 2005. - 875 p.

ATTENTION CREDIT ORGANIZATIONS!

We offer publication of annual and quarterly reports.

The cost of one publication is 2950 rubles. (including VAT 18%) for two A4 magazine pages.

With a one-time payment for the publication of the annual report for 2007, the 1st, 2nd and 3rd quarters of 2008, the editors guarantee the unchanged prices set during 2008.

Social insurance in Russia is represented by a system of social protection designed to ensure the implementation of the constitutional right of citizens to financial security in the following cases:

illness;
disability, partial or complete;
unemployment;
loss of a breadwinner;
upon reaching a certain age.

Social insurance can be collective, state, mixed.

Types of social insurance

Compulsory social insurance in Russia is part of the state system for social protection of the population. We are talking about the social protection of both the working and non-working population from possible changes in their material or social situation, due to subjective or objective reasons.

Social insurance in the Russian Federation is represented by the following types:

mandatory social;
mandatory medical;
compulsory pension;
passenger insurance;
motor third party liability insurance.

Application to the social security fund

The Social Insurance Fund of the Russian Federation is one of the off-budget state funds, the purpose of which is to provide compulsory social insurance for Russian citizens.

By applying to the Social Security Fund, you can count on:

reimbursement of expenses related to treatment, elimination of the consequences of force majeure circumstances;
payment of benefits;
confirmation of the type of activity;
sick leave payment;
payment for birth certificates, payment of benefits related to pregnancy and maternity;
providing beneficiaries with vouchers for sanatorium treatment.

Compulsory social insurance

Compulsory social insurance is a special system for protecting employed Russians and their dependent family members from loss of labor income in cases of disability (due to illness, old age, motherhood, disability, and so on).

Financial resources circulating in the system of compulsory social insurance are accumulated and distributed by 3 funds: the Pension Fund of the Russian Federation, the Fund for Compulsory Medical Education, and the Social Insurance Fund. All these funds have their own budgets, which are in no way connected with the budget system of the Russian Federation.

Contributions to the social insurance fund

Funds whose activity extends within the framework of compulsory insurance in Russia are off-budget, which means that they do not depend on the Russian budget system.

All contributions to the Social Insurance Fund are made by enterprises (insurers) where insured individuals work. If there is a budget deficit in funds, the lack of funds is replenished from the federal budget of the Russian Federation with the help of transfer payments.

As for the amount of insurance premiums, they are calculated taking into account the wages of employees, as well as other payments and remuneration. In a special order, the amounts of contributions are determined in the case of individual entrepreneurs, notaries and lawyers.

Social insurance terms

In accordance with the Labor Code of the Russian Federation, the conditions of social insurance must be reflected in the employment contract without fail. The presence in the contract of a clause on social insurance enables the employee to count on various benefits and benefits in the event of temporary or permanent disability. The content of this paragraph may be different and depends on the nature and volume of work performed. The more harmful the work, the greater the risk of injury it comes with, the higher the premiums will be. The employment contract must also reflect the availability of additional pension or health insurance services, if the employer provides such services.

Many citizens are interested in what constitutes compulsory occupational social insurance. These questions do not arise from scratch, since no one can ever predict whether an accident will happen to him, even if a person works in an office. This type of insurance will allow you to save money for the necessary treatment and some time that the recovery process will take, not to worry about the fact that there is nothing to feed the family.

Compulsory social insurance

This definition implies a special form of insurance aimed at protecting the interests of a person who has received damage to his own health in the course of work. This includes both possible accidents and possible diseases directly related to the work performed and the duties of the employee - these are the types of compulsory social insurance. To guarantee such protection, the employer must pay the established amounts for each of his employees. According to the law, such payments do not apply to taxes, but in fact they are no different from a tax: they must be paid in any case, non-payment should be punished. Also, one should not forget that it is necessary not only to make payments, but also to provide reports (more on this below).

Legislation

The Federal Law "On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases" of July 24, 1998 N 125-FZ is the main document regulating this issue, but it is not the only one. Decrees of various government departments that relate to mandatory insurance, safety at work and everything else that determines the contributions to compulsory social insurance in a particular region, city or industry.In addition, some decrees of the Government of the Russian Federation may also affect compulsory social insurance to some extent. also affects these types of payments.In addition to the above, no internal documents of an organization or enterprise, as well as the decision of the city authorities, can increase, decrease or even cancel payments.

Who is insuring whom?

As mentioned above, the company must make insurance payments. This paragraph applies to both completely Russian organizations and companies, as well as foreign ones that operate on the territory of the Russian Federation and use Russian citizens as employees. In addition, any natural person who also employs employees makes similar payments towards compulsory social accident insurance. It is necessary to deduct money for this type of insurance for individuals working under an employment or civil law contract, as well as convicted citizens involved in the performance of any work. It should be remembered that the citizenship of the employee does not play any role, that is, you need to pay for both residents and non-residents in the same amount. It also doesn't matter where and on what schedule the work is done. It is understood that it is necessary to pay funds for those employees who work abroad, and for those who work seasonally. The law is the same for everyone, so this should not be forgotten by organizations located on the territory of the Russian Federation and using their employees to perform any work abroad or attracting employees exclusively to perform one-time work.

Contribution amount

Depending on which class of occupational risk the activity of an employee belongs to, the amount of payments regulated by the law on compulsory social insurance also changes. It can vary from 0.2% of the total amount of all payments, bonuses and other payments that are accrued to the employee, if the functions performed practically do not cause any damage to health, and the risk of an accident is small, and reach 8.5% of the same amounts payments in the event that the work performed is extremely harmful to the body and / or there is a high chance of an accident at work. Such legislative norms motivate the employer to improve working conditions, since both employees and the enterprise itself benefit from this.

Occupational risk

Every year, an enterprise is required to confirm its main economic activity (that is, the one according to which most of the profits are received). Depending on this, the enterprise is also assigned a class of occupational risk for employees, which significantly affects payments in the compulsory social insurance fund. In addition, a specially appointed commission, after examining working conditions and familiarizing with other elements of the enterprise's production, may assign a discount or surcharge to these payments. Accordingly, the discount will allow the organization to pay less (it is achieved with the help of significant improvements in working conditions and the increase in the personal safety of workers), and the allowance will require an increase in payments (this is done if the production, which is far from being the safest and most useful, is not distinguished by special concern for their workers). The size of such an increase or decrease cannot be more (or less) than 40%.

Payouts

In the event that an employee has suffered an accident at work or has received an occupational disease, insurance payments are assigned to him. They are of three types: temporary disability benefits, single or monthly payments, can go towards the payment of expenses related to medical care and rehabilitation of an employee. All this becomes possible with the help of compulsory health insurance. The Social Security Fund transfers previously received amounts to certain accounts, which helps the employee cope with diseases or recover from injuries.

Privileges

A certain group of enterprises can receive special benefits for social insurance contributions. First of all, such organizations include those that use the labor of disabled people of groups 1-3 in their activities. Enterprises in which the number of disabled people (or their legal representatives) is at least 80% of the total number of employees are also entitled to a similar advantage. Benefits also apply to companies whose statutory fund consists entirely of contributions from disabled people (while their total number can be only 50% of the total number of employees). And the last ones who have the right to relief in terms of transferring contributions to the social insurance fund are organizations owned by societies of the disabled. For all the groups of legal entities listed above, the opportunity to pay only 60% of the established amounts of mandatory social insurance contributions is available. In production, especially in some of its types, you can safely use the labor of people with certain physical limitations, while the amount of payments is significantly reduced (this is beneficial for the enterprise), and employment increases (which is extremely important, since it is very difficult for people with disabilities to find work ).

Reporting

Compulsory social insurance payments are paid monthly, at the same time as other tax payments that relate to wages. In addition, the organization is obliged to submit reports on payments made to the compulsory social insurance fund every quarter. This is done before the 20th day of the month following the last month of the quarter, or before the 25th if the information is submitted electronically. It should be remembered that those enterprises with more than 25 employees are required to provide reports on compulsory social insurance at work exclusively in electronic form. The rest can do it on paper.

Results

The information provided above makes it clear that compulsory social insurance can provide significant assistance to persons injured as a result of an accident or to those who have contracted an occupational disease. Moreover, the employee does not directly make any payments and they are not reflected in his salary. All the necessary amounts are transferred by the enterprise or organization itself, which also benefits from improving working conditions in order to receive a discount, and this also benefits ordinary workers.

1. The concept and principles of implementation of compulsory social insurance

Compulsory social insurance is carried out in our country , which corresponds to the universally recognized principles and norms of international law . Compulsory social insurance is a part of the state system of social protection of the population, the specifics of which are insurance of working and non-working citizens carried out in accordance with federal law against a possible change in material and (or) social status, including due to circumstances beyond their control.

Compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

Regulates relations in the system of compulsory social insurance Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”, but this Law does not apply to compulsory state insurance, which is regulated by special legislation of the Russian Federation. The law defines:

13) social benefit for burial;

14) payment for vouchers for sanatorium treatment and health improvement of employees and their families.

The Law “On the Fundamentals of Compulsory Social Insurance” provides that specific types of compulsory social insurance (for working and non-working citizens) should be determined by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, as well as laws and regulatory legal acts of the constituent entities of the Russian Federation. Such laws and regulations shall establish:

1) specific types of compulsory social insurance;

2) the circle of persons subject to compulsory social insurance and entitled to insurance coverage;

3) conditions of appointment and the amount of insurance coverage;

4) liability of subjects of compulsory social insurance;

5) other conditions of such insurance.

An example of a specific type of compulsory social insurance is compulsory social insurance against industrial accidents and occupational diseases in accordance with the Federal Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”. This Law establishes in the Russian Federation the legal, economic and organizational foundations for compulsory social insurance against industrial accidents and occupational diseases and determines the procedure for compensation for harm caused to the life and health of an employee in the performance of duties under an employment contract (contract) and in other cases established by the Law. The law provides:

1) ensuring the social protection of the insured and the economic interest of the subjects of insurance in reducing occupational risk;

2) compensation for harm caused to the life and health of the insured in the performance of his duties under an employment contract (contract) and in other cases established by the Federal Law, by providing the insured in full with all necessary types of insurance coverage, including payment of expenses for medical, social and vocational rehabilitation;

The state manages the system of compulsory social insurance in accordance with the Constitution of the Russian Federation and the legislation of the Russian Federation. Compulsory social insurance is carried out by insurers created by the Government of the Russian Federation in accordance with federal laws on specific types of compulsory social insurance.

The organizational and legal form of insurers is determined by the federal law on a specific type of compulsory social insurance. Insurers carry out operational management of the means of compulsory social insurance, which are federal state property. The state exercises control over the system of compulsory social insurance.

The state has created a financial system of compulsory social insurance, part of which is the established budget fund, formed from certain sources.

In Russia, state compulsory social insurance is represented by three funds:

pension;

compulsory medical insurance;

social insurance;

The formation and use of these funds has its own characteristics. Conceived as insurance funds, they do not always correspond to the principles of formation and use of insurance funds. In their activities, the features of the budget approach are obvious: mandatory and normative deductions, planned spending of funds, lack of personalization of savings, etc. In terms of economic essence, these funds are not insurance funds, in form they belong to extra-budgetary funds. The creation of off-budget funds is necessary for the state to use its financial resources more efficiently. The specificity of off-budget social funds is the clear assignment of profitable sources to them and, as a rule, the strictly targeted use of their funds.

State compulsory social insurance is part of the state system of social protection of the population, carried out in the form of insurance for working citizens against a possible change in material and social situation, including due to circumstances beyond their control.

Compulsory social insurance forms a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and social situation of workers, citizens, and in cases provided for by law, industrial injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanitary treatment and the onset of other social insurance risks established by law, subject to compulsory social insurance.

To the basic principles of mandatory social. insurance include:

Sustainability of compulsory social insurance, supported on the basis of the equivalence of insurance coverage and insurance premiums;

The universal mandatory nature of social insurance, the availability for insured persons of the implementation of insurance guarantees;

State guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;

State regulation of the system of compulsory social insurance;

Parity of participation of representatives of the subject of compulsory social insurance in the governing bodies of the system of compulsory social insurance;

Mandatory payment by insurers of insurance premiums to the budgets of funds of specific types of compulsory social insurance;

Responsibility for the targeted use of compulsory social insurance funds;

Ensuring supervision and public control;

Autonomy of the financial system of compulsory social insurance.

The subjects of compulsory social insurance are insurers - employers, insurers, insured persons.

Insurers - organizations of any legal form, as well as citizens who, in accordance with federal laws on specific types of compulsory social insurance, must pay insurance premiums that are mandatory payments. The insurers are also executive authorities and local governments, which are obliged to pay insurance premiums.

Insurers are non-profit organizations created to ensure the rights of insured persons under compulsory social insurance in the event of insured events.

Insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons working under labor contracts and self-employed persons, or other categories of citizens who have relations on compulsory social insurance.

The financial resources of the fund are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;

Spending of funds from the funds is carried out by order of the Government or a specially authorized body (the Board of the fund).

The Regulations on the Pension Fund of the Russian Federation indicate:

The Pension Fund of the Russian Federation was established for the purpose of state management of the finances of pension provision in the Russian Federation.

The PFRF is an independent financial and credit institution operating in accordance with the legislation of the Russian Federation and these Regulations.

The PFR and its funds are state-owned by the Russian Federation. PFR funds are not included in budgets, other funds and are not subject to withdrawal.

The FIU provides:

Targeted collection and accumulation of insurance premiums, as well as financing of expenses provided for by the objectives of the PFR;

Organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to industrial injury, occupational disease or loss of a breadwinner;

Capitalization of PFR funds, as well as attraction of voluntary contributions from individuals and legal entities;

Provide funding for compulsory medical care provided by medical insurance institutions;

Carry out financial and credit activities to ensure the system of compulsory medical insurance;

Currently, the Russian Federation provides labor and social pensions.

Thus, the first level of the state pension system is the basic pension, which in the future should replace the social pension.

The second level is the labor (insurance) pension. The role of this type of state pension determines the entire organization of social, and primarily pension, insurance.

The third pillar of the pension system should be non-state pensions. Non-state pension provision in the pension system is considered as additional in relation to the state one and can be carried out both in the form of additional professional pension systems of individual organizations, sectors of the economy or territories, and in the form of personal pension insurance of citizens who accumulate funds for their additional pension provision in insurance companies or pension funds. Both of these forms must be developed.

Due to the difficult economic situation, the creation of additional professional pension systems for employees of all organizations at the present stage is not possible. Therefore, their formation will be carried out gradually, as individual organizations and their groups, sectors of the economy or territories are ready to create such systems, as well as the ability of the state to provide appropriate benefits. After a decision is made to create an additional professional pension system, it becomes mandatory and cannot be liquidated by decision of its founders.

Non-state pension funds are a special form of a non-profit organization created to conduct operations on non-state pension provision. Non-profit organizations differ in that they do not distribute their income among the founders. The founders of NPFs are only interested in increasing the amount of pension funds attracted by the funds as a long-term investment resource.

Non-state health insurance: according to the organizational structure, compulsory medical insurance funds are legal entities, that is, their funds are separated from the state budget funds (the state budget funds are managed by executive authorities, and funds are managed by funds bodies).

Compulsory health insurance funds are built on the principle of a public institution, that is, the management of the activities of the fund is carried out by the board and its permanent executive body - the executive directorate.

The composition of the board of the Federal Compulsory Medical Insurance Fund is approved by the legislative authority of the Russian Federation.

The composition of the board of the territorial CHI fund is approved by the representative authority of the territory.

The Chairman of the Board is elected by the members of the Board of the Federal (territorial) Compulsory Medical Insurance Fund.

The Board of the Compulsory Medical Insurance Fund operates on a voluntary basis. The insured members of the fund's board participate in determining the directions for the development of compulsory medical insurance in the territory of a constituent entity of the Russian Federation and control the correct use of compulsory medical insurance funds.

Chapter 4. Social insurance system

compulsory social insurance

In the Russian Federation, social off-budget funds began to be created after the adoption of the law of the RSFSR "On the fundamentals of the budget structure and the budget process in the RSFSR" dated 10.10.91. Currently, there are: PFRF, MHIF, FSS. Each fund has features in the formation and use of funds, but there are common features for all funds:

state regulation of the insurance system; state guarantees of observance of the rights of the insured persons, i.e. fulfillment by the insurer of its obligations, regardless of its financial position; off-budget funds are publicly available and cover all citizens, regardless of gender, nationality and place of residence; a unified mechanism for the formation of funds from a relatively reliable taxable base of the payroll fund, which creates the possibility of self-indexation of the fund's income; contributions to the funds are made by employers from all amounts of wages paid to employees, thereby employers insure their employees; all funds, by their economic nature, are insurance funds, i.e. All amounts paid are refundable. The decision on the formation of state non-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as the representative bodies of the constituent entities of the Federation and local self-government.

Such off-budget funds are owned by the state, but are autonomous, they have a strictly designated purpose. State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicate the sources of formation, determine the procedure and direction for the use of monetary funds.

Extrabudgetary funds are created in two ways. One way is the allocation from the budget of certain expenses of particular importance, the other is the formation of an off-budget fund with its own sources of income for certain purposes. In this case, at the suggestion of the government, the legislature makes a special decision on the formation of this off-budget fund. off-budget funds is the national income. The predominant part of the funds is created in the process of redistribution of national income. The main methods of mobilizing the national income in the process of its redistribution in the formation of funds are special taxes and fees, funds from the budget and loans.

Special taxes and fees are established by the legislature. A significant number of funds are formed at the expense of the central and regional (local) budgets. Budget funds come in the form of gratuitous subsidies or certain deductions from tax revenues. Extrabudgetary funds can also use borrowed funds as income. Extra-budgetary social funds are closely linked to the budget and to each other. The variety of off-budget funds causes complex multi-stage links between these funds and other parts of the financial system. There are unilateral, bilateral and multilateral financial relations.

With one-way relationships, funds go in one direction: from financial units to an extra-budgetary fund. Such a connection appears when the funds are formed or the funds are used by them. With bilateral relations, the cash flow moves between extrabudgetary funds and other parts of the financial system in two directions. So social insurance funds are formed not only at the expense of insurance premiums, but also from the central budget. At the same time, in the presence of a surplus, they acquire government securities and become budget creditors. With multilateral relations, one extra-budgetary fund simultaneously comes into contact with different financial units and other extra-budgetary funds, i.e. money moves in different directions between them.

Pension Fund of the Russian Federation:

The primary task of the Pension Fund is to ensure the financial stability of the pension system, create conditions for the regular payment of pensions on time and increase their size, taking into account changes in consumer prices.

RF Social Insurance Fund:

The Social Insurance Fund of the Russian Federation is the second largest state non-budgetary fund in terms of the amount of accumulated funds.

The FSS was created in order to provide state guarantees in the social insurance system and increase control over the correct and efficient use of social insurance funds. The management of the Social Insurance Fund of the Russian Federation is carried out by the Government of the Russian Federation. The Chairman of the Social Insurance Fund and his deputies are appointed by the Government of the Russian Federation.

Compulsory Medical Insurance Fund:

The MHIF is designed to accumulate financial resources and ensure the stability of the state system of compulsory health insurance.

The fund's financial resources are formed from the deductions of insurers for compulsory health insurance.

To implement the state policy in the field of compulsory medical insurance, the Federal and territorial funds of compulsory medical insurance have been created as independent non-profit financial and credit institutions.

On the territory of Russia, insurance medical companies are being created, the founders of which are the local administration. These insurance companies can only operate if they have the appropriate licenses for compulsory health insurance. These organizations are obliged to conclude contracts with medical institutions for the provision of medical care to insured persons under compulsory medical insurance, create insurance reserves, and protect the interests of the insured.

Compulsory medical insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities in obtaining medical and drug care at the expense of compulsory medical insurance. The main source of income for social funds is the Unified Social Tax.

Conclusion

The need for social insurance arises at a certain historical stage of the economic and social development of society. Forms and tasks of social insurance are changing in accordance with the socio-political and economic situation in society. This applies equally to the current transitional stage of the country's development.

Social insurance has a specific feature determined by the nature of insurance, namely: the creation of a mechanism for indemnification in the event of an insured event and the provision of income that is irreplaceable in other ways. But this is not a simple assistance, as in social security. Reimbursement is expected only in the event of an insured event and the participation of a citizen in the social insurance system.

The most important thing in reforming social insurance is the creation of a legislative framework for social insurance, a modern regulatory legal framework that regulates the legal, economic and organizational foundations of state social insurance, and an appropriate management system.

Social insurance covers mainly the employed population, which leads to a limitation of the circle of people receiving support. There should be a well-developed system of social protection, which would include another important element - the provision of services and payments within the framework of social assistance. Only with the effective work of these two forms of social protection can the goal for which they are created be achieved.

List of sources used

1. Adamov, V.E., Ilyenkova S.D. Economics and statistics / V.E. Adamov, S.D. Ilyenkov - M.: Finance and statistics, 2001.- 315p.

2. Bugaev Yu.S. On some problems and prospects of social insurance in Russia / Yu.S. Bugaev - M .: Finance, 2002. - No. 3.

3. Budget system of the Russian Federation http://www.budgetrf.ru

4. Geyts, I.V. Social insurance / I.V. Gates -UNITI, 2004.-347p.

5. Dedikov, S.V. Non-state pension funds / S.V. Dedikov - Finance, 2004.- No. 3

6. Lobanov, I.A. Man and labor / I.A. Lobanov-M.: 2004.- No. 6

7. Mikhalchuk, V. B. Non-state pension funds: risks and formation of liabilities / V. B. Mikhalchuk - Finance, 2003.- No. 3.

8. Current state and problems of compulsory medical insurance // Financial business No. 5, 2004.

9. Taranov, A.P. Let's save the CHI system - let's save the Russian health care // Problems of social hygiene, health care and the history of medicine No. 2 / A.P. Taranov -M.: 2001. pp. 35-37.

10. Tsyganov, A.A. Prospects for the development of social insurance in Russia / A.A. Tsyganov - Finance and credit, 2004. - No. 14, C 53.

11. Shikhov, A.K. Social insurance / A.K. Shikhov -INFRA-M.: 2000.

12. Yangin, A.A. Economic analysis: theory and practice / A.A. Yangin-M.: Bustard, 2004.- No. 14

13. Yakushev, E.L. Pension provision in the regions / E.L. Yakushev - M.: 2003

Hosted on Allbest.ru

Historical reference

Insurance, as a protection of the conditions of existence, arose simultaneously with the person himself. But before the moment when the first ideas of insuring people in hazardous work arose, the payment of benefits was transformed into compulsory modern social insurance, a lot of time passed, during which the system was greatly improved and polished.

Quite a lot is known about the basics of compulsory social insurance and their origin. As society improved, it thought through the mechanisms of social protection. In its current form, social insurance appeared in Germany in the nineteenth century, and now we can say for sure that social insurance works in all countries of the world that are economically developed and can provide their citizens with social protection.

How is this system arranged in Russia?

In Russia, compulsory social insurance, as a system, consists of financial and social guarantees:

in case of short-term disability of the insured;
in connection with the birth of a child;
medical;
in case of death (moreover, the subjects of compulsory social insurance are both the insured person himself and minor family members, who are also protected by our mandatory social insurance);
pension;
the list also includes compulsory social insurance of employees against various occupational diseases and accidents that may occur at work.

The last item included in the mandatory Russian social insurance is worthy of special attention, as it protects the employee in the event of an injury at work or the acquisition of a disease by him due to conditions at work. At the same time, if an employee died at work, compulsory labor social insurance also provides protection for persons who are his dependents.

Compensation for damage to the health and life of citizens at work is carried out by issuing security to them in accordance with the conditions under which they were insured. Those injured at work can also count on funding for their rehabilitation. In this case, compulsory social insurance in Russia is especially important.

Social insurance in the Russian Federation is a set of measures that provides financial support to citizens during the period of disability at the expense of budgetary funds. Social insurance in the Russian Federation available to both working and non-working citizens, as well as individual entrepreneurs. The latter, in order to pay sick leave, need to conclude an agreement with the FSS and periodically transfer contributions. Types of payments, their amount may depend on the status of individuals. The widest range of support for employed persons.

What is state social insurance

The state provides citizens with some payments as social guarantees to maintain their financial situation. Social insurance in the Russian Federation- this is the provision of benefits to the population at the expense of the budget during periods of greatest social vulnerability. Among the provisions provided by the state, the following can be distinguished types of compulsory social insurance:

Payment for the period of temporary disability, including during pregnancy and childbirth. The working population has the right to this when providing sick leave. Sick leaves are issued not only in cases of illness of the employees themselves, they are also provided when it is necessary to care for sick children and other disabled relatives.
Payments in the event of accidents at work. Compensation for injuries suffered by employees in the performance of work duties.
Transfer of lump sums at the birth of a child, in case of registration in the early stages of pregnancy.
Payments for child care up to 1.5 years.
Adoption allowance.
Burial allowance.

In order to secure further possible disability costs for their employees, employers periodically make contributions to the funds. The percentage of transfers depends on the types of activities, working conditions.

Some types of benefits are only eligible for working citizens. According to Art. 183 of the Labor Code of the Russian Federation, the employer is obliged to financially compensate his employees for periods of involuntary disability due to illness, care for sick relatives , sick leave during pregnancy and childbirth. The amount of transfers depends on the length of service of the employee and his earnings.

For more information on the amount of sick leave payments, see the material .

Such types of social insurance in the Russian Federation, such as payments for the care of children under 1.5 years old, lump sums associated with the birth of a child, burial allowance, are also available to non-working citizens. However, unlike employed persons, the amount of payments will be minimal, while the able-bodied population is entitled to claim some amounts of benefits (for child care up to 1.5 years), the amount of which is calculated based on earnings. The minimum amounts may vary depending on the current regional wage coefficients. In addition, the regions themselves have the right to establish additional social benefits by regulating the frequency of their payments and purposefulness.

For more information about the amount of children's payments, see the material. .

Principles of social insurance

The Federal Law of the Russian Federation of July 16, 1999 No. 165-FZ (as amended by the law of March 5, 2004 No. 10-FZ) contains the principles of social insurance for citizens of the country. Among them are the following:

Availability of social insurance for all citizens (insured persons).
Observance of the rights of employees, regardless of the financial condition of the employer-insurer.
The obligation to pay premiums for all insurers.
Responsibility for the use of extrabudgetary funds allocated for social insurance of individuals.
State control over the fulfillment of obligations on social insurance of citizens.
Financial independence of the insurance system in the country.

One of the principles of legal regulation of relations between an employee and management in accordance with Art. 2 of the Labor Code of the Russian Federation also considers mandatory compensation for harm to an employee received in the course of performing work duties.

Most of the costs of providing the population with social benefits are borne by the state. It replenishes the employer's previously spent funds for the payment of sick leave and other compensation to employees. The management is obliged to accrue benefits at its own expense only for the first 3 days of illness of the employee himself.

Periodic deductions of contributions to the budget directly depend on the level of income of employees. Benefit payments (sick leaves, childcare up to 1.5 years old) also depend on previous salaries.

Compulsory accident insurance

The Constitution of the Russian Federation guarantees the right not only to work, but also to acceptable working conditions that meet the principles of employee safety during the performance of labor obligations. In the event of accidents at work, employees are entitled to receive compensation for damages and exercise the right to social insurance.

According to the provisions of Art. 219 of the Labor Code of the Russian Federation, citizens for the duration of labor relations have the following rights:

work in a workplace equipped according to all safety rules;
have access to reliable information about the order of labor protection at the workplace, possible production risks;
obtain the necessary means of protection from management;
receive training on safety in the workplace at the expense of the employer;
refuse to perform work if they violate labor safety requirements;
claim compensation in the event of an accident.

Ensuring the safety of employees is guaranteed by compulsory social insurance associated with the risk of occupational diseases and accidents. This type of measure is one of the types of social insurance, which is regulated by the norms of the Federal Law of July 24, 1998 No. 125-ФЗ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”.

What does social insurance against industrial accidents provide?

The subjects of accident insurance are the insured, the insurer and the insured persons, where the insurer is the Social Insurance Fund, the insured is employers, and the insured persons are employees. The latter category of persons includes employees performing work on the basis of labor and civil law (if the terms of the agreement provide for the obligation to transfer insurance premiums) contracts, including stateless persons and foreigners.

Law No. 125-FZ provides employees with the following guarantees:

ensuring social protection of insured persons;
payment of additional medical expenses associated with the onset of accidents at work, compensation for harm due to injuries received in the performance of work duties;
payment of subsequent expenses for vocational rehabilitation;
increased attention to measures to prevent the occurrence of accidents in the performance of work duties.

More information about the amount of disability compensation can be found in the material. .

The right to receive compensation comes from the first day of confirmation of the insured event. In the event of the death of the insured payout, according to Art. 7 of Law No. 125-FZ, dependents, children, family members (including parents and spouses of the deceased) receive. The terms of payment in such cases are different:

Minors are entitled to claim compensation until they reach the age of 18.
Disabled people - for the entire period of disability;
Relatives of retirement age - for life.
Studying children - until the end of education, but not later than 23 years of age.
Other persons - in accordance with Law No. 125-FZ.

Under certain circumstances, accidents at work do not qualify as insurance situations. So, according to Art. 229.2 of the Labor Code of the Russian Federation, alcohol, toxic, narcotic and other types of intoxication of employees, as well as the commission of illegal actions by the employees themselves, resulting in negligent damage to health and life, are not defined as industrial accidents.

Results

Social insurance in the Russian Federation is intended to give citizens some guarantees in the form of monetary compensation in cases of disability, the birth of children, provides compensation payments in the event of accidents at the workplace. Other functions of social insurance are the prevention of adverse situations, the increase in safety measures for labor protection, the protection of the rights of employees to ensure measures that exclude accidents in the performance of work duties.

Largus

1 0 0

If you find an error, please select a piece of text and press Ctrl+Enter.

Compulsory social insurance in Russia. Social insurance Compulsory social insurance system of the Russian Federation

Types of social insurance

Application to the social security fund

Compulsory social insurance

Contributions to the social insurance fund

Social insurance terms

Compulsory social insurance

Legislation

Who is insuring whom?

Contribution amount

Occupational risk

Payouts

Privileges

Reporting

Results

Chapter 4. Social insurance system

compulsory social insurance

Pension Fund of the Russian Federation:

The primary task of the Pension Fund is to ensure the financial stability of the pension system, create conditions for the regular payment of pensions on time and increase their size, taking into account changes in consumer prices.

RF Social Insurance Fund:

The Social Insurance Fund of the Russian Federation is the second largest state non-budgetary fund in terms of the amount of accumulated funds.

Compulsory Medical Insurance Fund:

The MHIF is designed to accumulate financial resources and ensure the stability of the state system of compulsory health insurance.

The fund's financial resources are formed from the deductions of insurers for compulsory health insurance.

To implement the state policy in the field of compulsory medical insurance, the Federal and territorial funds of compulsory medical insurance have been created as independent non-profit financial and credit institutions.

Conclusion

Similar Documents

Historical reference

How is this system arranged in Russia?

What is state social insurance

Principles of social insurance

Compulsory accident insurance

What does social insurance against industrial accidents provide?

Results

Editor's Choice